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All Journal Jurnal Manajemen Strategi dan Aplikasi Bisnis Seminar Nasional Produk Terapan Unggulan Vokasi Cerdika: Jurnal Ilmiah Indonesia International Journal of Asian Business and Management (IJABM)
Mappadang, Jusuf Luther
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Journal : Jurnal Manajemen Strategi dan Aplikasi Bisnis

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Executive compensation, characteristics, and shareholder on tax avoidance Mappadang, Agoestina; Mappadang, Jusuf Luther; Iskak, Jamaludin; Wijaya, Agustinus Miranda
Jurnal Manajemen Strategi dan Aplikasi Bisnis Vol 6 No 2 (2023)
Publisher : Lembaga Pengembangan Manajemen dan Publikasi Imperium

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.36407/jmsab.v6i2.1019

Abstract

This study aims to empirically prove the effect of executive compensation, executive characteristics, and executive share ownership on tax avoidance. Using a descriptive associative research method and secondary data, this study was shown in the consumer goods manufacturing corporation listed on the Indonesia Stock Exchange (IDX) from 2017–2021. The sampling method used purposive sampling. This research used 16 sample corporations, with a five-year research period of 5 years, so 80 objections were obtained for data processing. This study found that executive-compensation variables have no significant effect on tax avoidance, executive characteristics, and executive of the shareholder have a negative effect on tax avoidance.
Co-Authors Agoestina Mappadang Iskak, Jamaludin Kapoh, Ariel Langie, Mauren Lumairo, Febrian Lumi, Christian Maksy Sendiang Nongka, Gloria Christania Tangkudung, Robby Wijaya, Agustinus Miranda Zahrani, Kamilia